June 22nd, 2026
Newsletter 214 BNFIX PICH
June 2026
Dear all,
This June, and coinciding with the centenary of the death of Antoni Gaudí, we begin our newsletter with an interview with Xavier Villanueva, an architect specialising in his work and responsible for the restoration of Casa Batlló, one of Gaudí’s most emblematic creations.
Following the interview, we get “down to business” and, in a second video, provide information on the deadlines and updates for the Corporate Income Tax campaign. We then discuss, among other topics, the end of reduced VAT on fuels and energy, the taxation of vehicles used for both personal and professional purposes, the VAT exemption scheme, and the new groups required to interact electronically with the Social Security system.
We also reflect on the importance of addressing conflicts within companies using efficiency-based criteria and present the BNFIX Global guide for preparing sustainability reports for SMEs and organisations.
As always, we hope you find this issue useful and wish you a happy Saint John’s Eve celebration.
Toni Puig · a.puig@pich.bnfix.com
Partner
BNFIX PICH AUDITORES
Tax, Labour and Legal Insights
▶️ Video
What can SMEs learn from Gaudí? Innovation, sustainability and business vision
Video interview with Xavier Villanueva, the architect responsible for the restoration of Casa Batlló
Architect Xavier Villanueva leads the restoration team for Casa Batlló, a building he has known for 30 years. On the occasion of the centenary of the death of Antoni Gaudí and the visit of Pope Leo XIV to bless the Tower of Jesus at the Sagrada Familia, Villanueva speaks with Valentí Pich about this figure “who always creates expectation and has always been unique.”
He also discusses the particular features of the Casa Batlló project and Gaudí’s mastery of all the artistic and construction disciplines used in the building, which has recently unveiled the renovation of its third floor.
▶️ Video
Corporate Income Tax 2025: deadlines and updates
With the start of the 2025 Corporate Income Tax campaign on 1 July, the filing deadlines and some updates are recalled, such as the strengthening of the capitalisation reserve, lower tax pressure for SMEs, and the continuation of incentives for sustainable investments. In addition, it is highlighted that the tax closing process is an opportunity to optimise the company’s tax position.
Finally, we reiterate that the tax closing is an opportunity to analyse options that can help optimise the company’s overall tax burden.
/ Flexible retirement: more opportunities to combine work and pension
On 28 August, the new regulation on flexible retirement approved in May will come into force, allowing retirement benefits to be combined with professional or economic activity. One of the new features of the regulation is that it also enables self-employed workers to take advantage of this option.
/ The temporary reduction of VAT on electricity, gas and biomass comes to an end
As of 1 June, the VAT rates applicable to electricity, natural gas and biomass (pellets, briquettes and firewood) revert to the standard rate of 21%, while fuels will continue to be taxed at the reduced rate of 10% until 30 June.
These measures introduced by the Government to address the crisis in the Middle East therefore come to an end, unless an extension is agreed or new provisions are approved.
/ New groups required to receive electronic notifications from Social Security
As of 1 September, the obligation to communicate electronically with the Social Security system will be extended to new groups: although they may continue to receive alerts by SMS or email, they will only be able to access the content by logging in via Cl@ve, digital certificate or electronic ID.
/ Retirement and benefits in Spain after contributing in Andorra: how the system works
The Bilateral Social Security Agreement between Spain and Andorra, in force since 2003, establishes the framework affecting all workers who carry out their professional activity between the two countries, regulating the aggregation of contributions (which are not lost) and the benefits to which they are entitled.
As this is a topic that raises many questions, we address the main ones.
/ VAT exemption scheme: practical implications
The VAT exemption scheme (or “franchise” VAT) is generating significant interest among self-employed professionals, small businesses and professional firms, although it should be noted that it is not yet implemented in Spain.
Nevertheless, we consider it useful to explain the potential advantages and disadvantages that its entry into force could entail, as well as the types of activities and professionals for whom it may—or may not—be beneficial to opt in.
/ Taxation of vehicles for both professional and personal use
The tax treatment of mixed-use vehicles—used for both personal and professional purposes—as well as deductible expenses, recoverable VAT, and the justification of their use, are frequent sources of queries in professional firms.
For this reason, it is advisable to review the current situation and provide some practical guidance for their proper management and documentation before the tax authorities.
ℹ️ Efficient management of business conflicts
The high volume of litigation awaiting resolution in the courts—sometimes taking more than 10 years to be settled—makes it important to introduce efficiency criteria, not only legal but also economic, into the management of disputes, especially considering the many direct and indirect costs involved.
For this reason, it is advisable to consider resorting to alternative dispute resolution methods (ADR) to achieve out-of-court solutions, thereby reducing timeframes and containing costs.
BNFIX Global News
/ Practical guide for preparing Sustainability Reports for SMEs and organisations
In accordance with the European Voluntary Standard (VSME) and Law 11/2018
Sustainability, along with proper reporting and transparency, is gaining increasing importance for companies from a regulatory perspective, as well as a direct factor in competitiveness, access to financing and market positioning.
As a result, more and more SMEs and other organisations such as foundations and associations are receiving requests for environmental, social and governance (ESG) information from financial institutions, clients, suppliers, public administrations and in tender processes. Anticipating this scenario is no longer optional—it can become a competitive advantage.
With this aim, at BNFIX we have prepared this guide, based on the European Voluntary Standard (VSME) and current regulations, which allows organisations to approach reporting progressively and in a way that is tailored to their specific reality.
/ Corporate Social Responsibility Report 2024–2025
Sustainability, along with proper reporting and transparency, is gaining increasing importance for companies from a regulatory perspective, as well as a direct factor in competitiveness, access to financing and market positioning.
As a result, more and more SMEs and other organisations such as foundations and associations are receiving requests for environmental, social and governance (ESG) information from financial institutions, clients, suppliers, public administrations and in tender processes. Anticipating this scenario is no longer optional—it can become a competitive advantage.
With this aim, at BNFIX we have prepared this guide, based on the European Voluntary Standard (VSME) and current regulations, which allows organisations to approach reporting progressively and in a way that is tailored to their specific reality.
Agenda and Collaborations
/ CILEA Meeting: “Impact of digital agents and AI on professional firms”
Our partner Valentí Pich, acting as President of the Latin Europe–America Integration Committee (CILEA), hosted on 10 June an online event on how Artificial Intelligence and digital agents can add value to professional work in areas such as reconciliations, taxation and reporting, including practical examples of productivity improvements. The speaker was Gustavo Moreno Calvo, an expert in this field.
Watch the event recording HERE.
/ Jornada conmemorativa de los 40 años de la Junta Arbitral de Consumo de Badalona
The partner in charge of the Legal Area, María José Moragas, participated on 27 May, representing Foment del Treball, in the commemorative event marking the 40th anniversary of the Badalona Consumer Arbitration Board, where the current situation and future outlook for this out-of-court dispute resolution system, as well as improvements in business confidence, were discussed.
Specifically, Moragas took part in a round table on the business perspective of consumer arbitration. It was an excellent opportunity to share knowledge, promote best practices and strengthen the role of companies in agile dispute resolution mechanisms. Society—and businesses—are increasingly aware of the importance of safeguarding consumer rights and efficiently managing all actions aimed at this objective.
More information HERE
Publications & Articles
/ Economic Outlook Report. Geopolitics, energy and growth: the economy facing a new source of global instability
June 2026 · Foment del Treball
Foment del Treball, whose Economics and Taxation Committee is chaired by our partner Valentí Pich, presented on 12 June the June 2026 Economic Outlook Report, Geopolitics, energy and growth: the economy facing a new source of global instability, together with a specific addendum focused on productivity, prosperity and competitiveness as the foundations for the future.
According to the report, Catalonia’s GDP grew by 2.9% year-on-year in the first quarter of 2026, above the 2.7% recorded by the Spanish economy as a whole. This performance contrasts with the weakness of the eurozone.
In terms of productivity, Spain stands at an index of 92 in GDP per capita compared to the EU average, and 95 in productivity per hour worked; economies such as Denmark, Germany, France, the Netherlands, Ireland and Luxembourg show higher levels of income and productivity.
The press release and the report HERE
